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representation. In a letter to program participants dated August
11, 1986, Mr. Kersting recommended that program participants not
attempt to resolve their cases on their own and instead rely on
counsel that he had hired.
Mr. Seery subsequently entered his appearance in the Tax
Court on behalf of several hundred Kersting petitioners,
including the Thompsons and the Cravenses. Mr. Seery's
compensation for legal services rendered to Kersting program
participants was always paid by one of the corporations
controlled by Mr. Kersting.
D. Respondent's Counsel
1. Kenneth W. McWade
In 1970, Mr. McWade began his career as a trial attorney
with the Office of Chief Counsel. Mr. McWade's duties with the
Office of Chief Counsel included litigating tax cases.
In January 1982, Mr. McWade transferred from respondent's
District Counsel office in Seattle, Washington, to respondent's
District Counsel office in Honolulu, Hawaii. Mr. McWade
initially assisted with the Pike group of cases. On or about
July 1, 1984, the Kersting project was officially established in
the Honolulu Appeals Office, and Mr. McWade was appointed to
serve as the project attorney. Wally Kobayashi was appointed to
serve as the key Appeals officer for the Kersting project.
By late 1986, Mr. McWade had litigated 40 to 50 Tax Court
cases. However, Mr. McWade had never litigated any cases that
were part of a tax shelter project.
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